Say you need to support your conclusion that office stationery paid by a businessman qualifies as a tax$-$deductible expense, which one of the following is the most correct way of citing the relevant section of the Income Tax Act? You will need to check out section DA $1$ of the Income Tax Act $2007.$

Question $9$Select one:

a$.$

Part DA $1$ of the Income Tax Act $2007.$

b$.$

Section DA $1(1)($a$)($i$)$ of the Income Tax Act $2007.$

c$.$

Section DA $1(1)($b$)($i$)$ of the Income Tax Act $2007.$

d$.$

Subpart DA $1$ of the Income Tax Act $2007.$